ORDER AFFIRMING IN PART AND REVERSING IN PART FINAL ORDER OF BANKRUPTCY COURT
WHYTE, District Judge.
The United States of America and Glenn Scott Warner have filed cross-appeals from the order dated November 16, 1989 of the Bankruptcy Court. The United States submits that the Bankruptcy Court erred in applying 11 U.S.C. § 506(d) of the Bankruptcy Code to void the undersecured portion of a federal tax lien on Warner's residential real property which had...
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